Bakgrund och problem: Efter införandet av IFRS 2005 har redovisning av goodwill visat sig vara ett problematiskt område rörande redovisning av förvärv och nedskrivningar. Studier har visat kopplingar till att tillsynen har inverkan på nedskrivningar. Den svenska tillsynen som sköts av börserna har kritiserats av både börsens övervakningschef såväl som av Föreningen för god sed på värdepappersmarknaden. Studier har visat att ett starkt tillsynsorgan bidrar till en jämnare tillämpning av IFRS.Syfte: Syftet med uppsatsen är att nå klarhet i hur den svenska redovisningstillsynen uppfattas av Large Cap-bolag i Sverige och hur tillsynen påverkar bolagens redovisning av goodwill.Avgränsningar: Studien har avgränsats till svenska börsnoterade bolag på Large Cap-listan som redovisar goodwill.Metod: Primärdatan är insamlad genom kvalitativa semi-strukturerade intervjuer med alla respondenter förutom med en person som intervjuades via ett mejlformulär. Primärdatan har sedan indelats i kategorier och analyserats med hjälp av tidigare studier inom området.Resultat och slutsatser: Uppfattningen av redovisningstillsynen hos de tillfrågade respondenterna är att tillsynen är bristfällig i sättet granskningen utförs.

The subject of this two year Master's thesis in Library and Information Science is the information practices of illiterate immigrants in everyday life. The purpose is to examine how immigrants seek, identify, understand and value information sources and information, and how the practices have changed with their arrival in Sweden. It furthermore focuses on the barriers that illiterate immigrants meet in accessing and understanding information. It moreover investigates the strategies they use to overcome them.For this purpose twelve qualitative research interviews were carried out, with illiterate immigrants as well as with service providers. The theoretical concepts of the essay is information practices, which means that the information process is within a context, and information poverty, that people in different context do not have adequate and equal access to information and information sources.Using McKenzie's model of information practices, the essay concludes that illiterate immigrants are active in their information process, especially when they interact with information.

The purpose of this paper was to examine the inflation hedging capabilities of property shares. A common notion is that property is a good hedge against inflation. Indeed, positive correlations have been found for direct investments and inflation. However, property shares are generally perceived as a perverse inflation hedge. This discrepancy has often been quoted as evidence of property shares divergence from the development of the underlying property market.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

I have worked with Bergum in different courses on the IntegratedConservation of Built Environments program and I thought it was a veryinteresting subject. This is the main reason why I chosen to write mybachelor paper about Bergum.In 1650s Bergum was situated on the border between Sweden and Norway,because of that it occurred some war conflicts.Today Bergum is a socioeconomic border and is situated in an areabetween the city?s concrete suburb and the countryside.The difference between the city?s concrete suburb and the countryside mayfeel like two different worlds, were the social contact is fractional.With this paper, I will indicate a countryside area on the boundary to the citythrough time and try to survey the building history. I will also try todemonstrate the socioeconomic differences between the areas.I will demonstrate Bergum history from prehistory to present time, were I willdiscuss the agriculture history, Vättlefjäll?s forest history and also thedeforestation and replanting.

Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Bakgrund och problem: I takt med de utvecklade ekonomiernas framskridande och enalltmer långtgående automatisering har mycket av ekonomins fokus flyttats från de renodladetillverkningsindustrierna till service- och tjänstenäringarna, i vilka det intellektuella kapitaletofta är en viktig hörnsten. Med denna förändring har kritiska röster höjts angående attteorierna kring strategiformulering och strategiuppföljning inte täcker in de villkor somkunskapsintensiva företag arbetar under.Syfte: Syftet med denna studie är att utreda hur svenska arkitektbyråers strategier återspeglardet i branschen stora beroendet av intellektuellt kapital samt att undersöka hur byråernaarbetar med ekonomistyrningsmässig strategiuppföljning. Studien syftar även till att klarläggahuruvida, och i sådana fall på vilket sätt, denna ekonomistyrningsmässiga uppföljning skullekunna utvecklas.Metod: En deskriptiv forskningsansats har använts för att tillgodose studiens forskningssyfte.Resultatet understöds av kvalitativ data av såväl primär som sekundär karaktär. Primärdatanhar i första hand inhämtats genom intervjuer med företrädare för svenska arkitektbyråermedan sekundärdatan till stor del härstammar från forskningsartiklar.Teori: Det teoretiska avsnittet grundar sig på teorier rörande strategiformulering, intellektuelltkapital, kunskapsspridning samt prestationsmått som ekonomistyrningsverktyg.Resultat: De undersökta arkitektbyråerna har inga genomarbetade strategidokument ellertydligt formulerade strategier. Istället arbetar de utifrån olika kärnvärden.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Background and Problem: Human Resources are considered one of the most important assets when competing with other companies. There are a lot of studies made in general on the subject while studies considering a specific context are missing. To consider the context when adapting a HR-strategy is interesting as the structure of the organization and the environment affects both the organization and the individuals within it. To study how the controversial context affects an organization is particularly interesting as the context is subject for discussion in the society.Aim: The study's purpose is to investigate how Human Resources are handled in a controversial business and to identify success factors when adapting the strategy to the controversial context.Methodology: The study started out by collecting theories connected to the subject with Fombrun, Devanna & Tichys HR-cycle. Interview questions where made based on the theories and answered by three of the case company's employees, whom all are well familiar with the case company's HR-strategy.Conclusion: We have come to the conclusion that there are no remarkable differences when handling Human Resources in a controversial context then in earlier published theories.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

The aim of this thesis has been to discuss whether remainders of colonial influences exist within the UN's definition of torture or not. The discussion has been presented from a postcolonial point of view, in dialogue with contemporary power critical theorists. In order to raise awareness of a potential colonial influence, the following questions were intended to be answered:?                                        Are there any reasons, if so ? which ones, to regard the UN's definition of torture as a colonial project? And;?                                        To what extent is the term ?inhumane? limiting for the prohibition against torture from a postcolonial perspective?One of the most central arguments of the chosen theories is that the term ?inhumane? evokes prejudices that a racializing apparatus within the social norms of the UN automatically produces. These prejudices are, according to the theorists, influenced by images of people in non-western and non-secular (especially muslim) societies as more prone to exercise ?violence? and ?cruelty? towards their own citizens as well as towards the population of the world in general.

With the political situation that prevails in the world, the need for contingency planning for the ecclesiastical heritage has become actualized with the aim of protecting the churches and their assets in war and armed conflicts. In accordance with Kulturmilj?lagen (SFS 1988:950) chapter 4 ? 15a, the Church of Sweden and its organizational parts are responsible for ensuring that contingency plans for the ecclesiastical heritage are established. In the legal statutes, it is not clear how this is to be carried out, who is responsible for all practical aspects or what is to be protected, something that creates gaps of knowledge regarding logistics, roles and selection. This means that there is currently a lack of principles and practice around the protection of the ecclesiastical cultural heritage, as contingency planning for cultural heritage is a fairly new phenomenon that has not been practiced in times of peace.